相信身為雇主、人資的你一定都有被員工問薪資所得預扣、扣繳憑單相關問題的經驗，這次就讓 Swingvy 幫你把這些問題一次整理，也附上「薪資所得扣繳稅表」，讓大家今年在可以更輕鬆解決員工問題～馬上來看看吧！
為什麼需要幫員工代扣所得稅？
根據所得稅法，只要所得類別在法定的課稅範圍之內，而且也法律有有規定應辦理扣繳事宜的話，只要「扣繳義務人」在給付所得時，就需要依照各類所得的扣繳率，向所得人扣取稅款。也需要在規定時間之內繳納該筆稅款，並且向國稅局申報哦！
其中雇主就屬於剛剛提到的「扣繳義務人」，所以當員工薪資達一定標準或符合法令規範，你就需要在發薪水的時候先從員工的工資裡，依照相對應的扣繳率預先扣取稅款，並且在規定時間內繳納給國庫哦！
薪資所得扣繳稅額程序是什麼？薪資扣繳辦法這邊！
依照薪資所得扣繳辦法，除了依所得稅法准予免徵所得稅者之外，所有薪資的受領人，都應該要向公司、服務機關的扣繳義務人填報免稅額申報表，列出可以減除免稅額之配偶及受扶養親屬之姓名、出生年月日及身分證字號...等（參考所得稅法第 17 條）。
另外，如果員工（aka 薪資受領人）有發生下面這兩種情形的話，就應該要在事實發生當天日開始 10 天以內將異動後的狀況通知資方（aka 扣繳義務人）：
- 結婚、離婚或配偶死亡。
- 受扶養親屬人數增加或減少。
而雇主在給付薪資時，就要依財政部於每年年底公告的「薪資所得扣繳稅額表」辦理薪資所得稅扣繳哦！
2024 年薪資所得扣繳稅額表
2024 年（113 年度），月薪超過 88,501 元的員工要扣繳多少稅額呢？小編幫你整理好啦，馬上來看看吧！
薪資所得 88,501 元 - 100,000 元需扣繳稅額
| 每月薪資所得 | 配偶及受扶養親屬人數 |
|---|
| 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 |
|---|
| 88,501 ~ 89,000 | 2,020 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 89,001 ~ 89,500 | 2,040 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 89,501 ~ 90,000 | 2,070 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 90,001 ~ 90,500 | 2,090 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 90,501 ~ 91,000 | 2,120 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 91,001 ~ 91,500 | 2,140 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 91,501 ~ 92,000 | 2,170 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 92,001 ~ 92,500 | 2,190 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 92,501 ~ 93,000 | 2,220 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 93,001 ~ 93,500 | 2,240 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 93,501 ~ 94,000 | 2,270 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 94,001 ~ 94,500 | 2,290 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 94,501 ~ 95,000 | 2,320 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 95,001 ~ 95,500 | 2,340 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 95,501 ~ 96,000 | 2,370 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 96,001 ~ 96,500 | 2,390 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 96,501 ~ 97,000 | 2,420 | 2,010 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 97,001 ~ 97,500 | 2,440 | 2,040 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 97,501 ~ 98,000 | 2,480 | 2,060 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 98,001 ~ 98,500 | 2,540 | 2,090 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 98,501 ~ 99,000 | 2,600 | 2,110 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 99,001 ~ 99,500 | 2,660 | 2,140 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 99,501 ~ 100,000 | 2,720 | 2,160 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
薪資所得 100,001 元 - 110,000 元需扣繳稅額
| 每月薪資所得 | 配偶及受扶養親屬人數 |
|---|
| 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 |
|---|
| 100,001 ~ 100,500 | 2,780 | 2,190 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 100,501 ~ 101,000 | 2,840 | 2,210 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 101,001 ~ 101,500 | 2,900 | 2,240 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 101,501 ~ 102,000 | 2,960 | 2,260 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 102,001 ~ 102,500 | 3,020 | 2,290 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 102,501 ~ 103,000 | 3,080 | 2,310 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 103,001 ~ 103,500 | 3,140 | 2,340 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 103,501 ~ 104,000 | 3,200 | 2,360 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 104,001 ~ 104,500 | 3,260 | 2,390 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 104,501 ~ 105,000 | 3,320 | 2,410 | 2,010 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 105,001 ~ 105,500 | 3,380 | 2,440 | 2,030 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 105,501 ~ 106,000 | 3,440 | 2,470 | 2,060 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 106,001 ~ 106,500 | 3,500 | 2,530 | 2,080 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 106,501 ~ 107,000 | 3,560 | 2,590 | 2,110 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 107,001 ~ 107,500 | 3,620 | 2,650 | 2,130 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 107,501 ~ 108,000 | 3,680 | 2,710 | 2,160 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 108,001 ~ 108,500 | 3,740 | 2,770 | 2,180 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 108,501 ~ 109,000 | 3,800 | 2,830 | 2,210 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 109,001 ~ 109,500 | 3,860 | 2,890 | 2,230 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 109,501 ~ 110,000 | 3,920 | 2,950 | 2,260 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
薪資所得 110,001 元 - 120,000 元需扣繳稅額
| 每月薪資所得 | 配偶及受扶養親屬人數 |
|---|
| 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 |
|---|
| 110,001 ~ 110,500 | 3,980 | 3,010 | 2,280 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 110,501 ~ 111,000 | 4,040 | 3,070 | 2,310 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 111,001 ~ 111,500 | 4,100 | 3,130 | 2,330 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 111,501 ~ 112,000 | 4,160 | 3,190 | 2,360 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 112,001 ~ 112,500 | 4,220 | 3,250 | 2,380 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 112,501 ~ 113,000 | 4,280 | 3,310 | 2,410 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 113,001 ~ 113,500 | 4,340 | 3,370 | 2,430 | 2,030 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 113,501 ~ 114,000 | 4,400 | 3,430 | 2,460 | 2,050 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 114,001 ~ 114,500 | 4,460 | 3,490 | 2,520 | 2,080 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 114,501 ~ 115,000 | 4,520 | 3,550 | 2,580 | 2,100 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 115,001 ~ 115,500 | 4,580 | 3,610 | 2,640 | 2,130 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 115,501 ~ 116,000 | 4,640 | 3,670 | 2,700 | 2,150 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 116,001 ~ 116,500 | 4,700 | 3,730 | 2,760 | 2,180 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 116,501 ~ 117,000 | 4,760 | 3,790 | 2,820 | 2,200 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 117,001 ~ 117,500 | 4,820 | 3,850 | 2,880 | 2,230 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 117,501 ~ 118,000 | 4,880 | 3,910 | 2,940 | 2,250 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 118,001 ~ 118,500 | 4,940 | 3,970 | 3,000 | 2,280 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 118,501 ~ 119,000 | 5,000 | 4,030 | 3,060 | 2,300 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 119,001 ~ 119,500 | 5,060 | 4,090 | 3,120 | 2,330 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 119,501 ~ 120,000 | 5,120 | 4,150 | 3,180 | 2,350 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
薪資所得 120,001 元 - 130,000 元需扣繳稅額
| 每月薪資所得 | 配偶及受扶養親屬人數 |
|---|
| 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 |
|---|
| 120,001 ~ 120,500 | 5,180 | 4,210 | 3,240 | 2,380 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 120,501 ~ 121,000 | 5,240 | 4,270 | 3,300 | 2,400 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 121,001 ~ 121,500 | 5,300 | 4,330 | 3,360 | 2,430 | 2,020 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 121,501 ~ 122,000 | 5,360 | 4,390 | 3,420 | 2,450 | 2,050 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 122,001 ~ 122,500 | 5,420 | 4,450 | 3,480 | 2,510 | 2,070 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 122,501 ~ 123,000 | 5,480 | 4,510 | 3,540 | 2,570 | 2,100 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 123,001 ~ 123,500 | 5,540 | 4,570 | 3,600 | 2,630 | 2,120 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 123,501 ~ 124,000 | 5,600 | 4,630 | 3,660 | 2,690 | 2,150 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 124,001 ~ 124,500 | 5,660 | 4,690 | 3,720 | 2,750 | 2,170 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 124,501 ~ 125,000 | 5,720 | 4,750 | 3,780 | 2,810 | 2,200 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 125,001 ~ 125,500 | 5,780 | 4,810 | 3,840 | 2,870 | 2,220 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 125,501 ~ 126,000 | 5,840 | 4,870 | 3,900 | 2,930 | 2,250 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 126,001 ~ 126,500 | 5,900 | 4,930 | 3,960 | 2,990 | 2,270 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 126,501 ~ 127,000 | 5,960 | 4,990 | 4,020 | 3,050 | 2,300 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 127,001 ~ 127,500 | 6,020 | 5,050 | 4,080 | 3,110 | 2,320 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 127,501 ~ 128,000 | 6,080 | 5,110 | 4,140 | 3,170 | 2,350 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 128,001 ~ 128,500 | 6,140 | 5,170 | 4,200 | 3,230 | 2,370 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 128,501 ~ 129,000 | 6,200 | 5,230 | 4,260 | 3,290 | 2,400 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 129,001 ~ 129,500 | 6,260 | 5,290 | 4,320 | 3,350 | 2,420 | 2,020 | 0 | 0 | 0 | 0 | 0 | 0 |
| 129,501 ~ 130,000 | 6,320 | 5,350 | 4,380 | 3,410 | 2,450 | 2,050 | 0 | 0 | 0 | 0 | 0 | 0 |
薪資所得 130,001 元 - 140,000 元需扣繳稅額
| 每月薪資所得 | 配偶及受扶養親屬人數 |
|---|
| 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 |
|---|
| 130,001 ~ 130,500 | 6,380 | 5,410 | 4,440 | 3,470 | 2,500 | 2,070 | 0 | 0 | 0 | 0 | 0 | 0 |
| 130,501 ~ 131,000 | 6,440 | 5,470 | 4,500 | 3,530 | 2,560 | 2,100 | 0 | 0 | 0 | 0 | 0 | 0 |
| 131,001 ~ 131,500 | 6,500 | 5,530 | 4,560 | 3,590 | 2,620 | 2,120 | 0 | 0 | 0 | 0 | 0 | 0 |
| 131,501 ~ 132,000 | 6,560 | 5,590 | 4,620 | 3,650 | 2,680 | 2,150 | 0 | 0 | 0 | 0 | 0 | 0 |
| 132,001 ~ 132,500 | 6,620 | 5,650 | 4,680 | 3,710 | 2,740 | 2,170 | 0 | 0 | 0 | 0 | 0 | 0 |
| 132,501 ~ 133,000 | 6,680 | 5,710 | 4,740 | 3,770 | 2,800 | 2,200 | 0 | 0 | 0 | 0 | 0 | 0 |
| 133,001 ~ 133,500 | 6,740 | 5,770 | 4,800 | 3,830 | 2,860 | 2,220 | 0 | 0 | 0 | 0 | 0 | 0 |
| 133,501 ~ 134,000 | 6,800 | 5,830 | 4,860 | 3,890 | 2,920 | 2,250 | 0 | 0 | 0 | 0 | 0 | 0 |
| 134,001 ~ 134,500 | 6,860 | 5,890 | 4,920 | 3,950 | 2,980 | 2,270 | 0 | 0 | 0 | 0 | 0 | 0 |
| 134,501 ~ 135,000 | 6,920 | 5,950 | 4,980 | 4,010 | 3,040 | 2,300 | 0 | 0 | 0 | 0 | 0 | 0 |
| 135,001 ~ 135,500 | 6,980 | 6,010 | 5,040 | 4,070 | 3,100 | 2,320 | 0 | 0 | 0 | 0 | 0 | 0 |
| 135,501 ~ 136,000 | 7,040 | 6,070 | 5,100 | 4,130 | 3,160 | 2,350 | 0 | 0 | 0 | 0 | 0 | 0 |
| 136,001 ~ 136,500 | 7,100 | 6,130 | 5,160 | 4,190 | 3,220 | 2,370 | 0 | 0 | 0 | 0 | 0 | 0 |
| 136,501 ~ 137,000 | 7,160 | 6,190 | 5,220 | 4,250 | 3,280 | 2,400 | 0 | 0 | 0 | 0 | 0 | 0 |
| 137,001 ~ 137,500 | 7,220 | 6,250 | 5,280 | 4,310 | 3,340 | 2,420 | 2,020 | 0 | 0 | 0 | 0 | 0 |
| 137,501 ~ 138,000 | 7,280 | 6,310 | 5,340 | 4,370 | 3,400 | 2,450 | 2,040 | 0 | 0 | 0 | 0 | 0 |
| 138,001 ~ 138,500 | 7,340 | 6,370 | 5,400 | 4,430 | 3,460 | 2,490 | 2,070 | 0 | 0 | 0 | 0 | 0 |
| 138,501 ~ 139,000 | 7,400 | 6,430 | 5,460 | 4,490 | 3,520 | 2,550 | 2,090 | 0 | 0 | 0 | 0 | 0 |
| 139,001 ~ 139,500 | 7,460 | 6,490 | 5,520 | 4,550 | 3,580 | 2,610 | 2,120 | 0 | 0 | 0 | 0 | 0 |
| 139,501 ~ 140,000 | 7,520 | 6,550 | 5,580 | 4,610 | 3,640 | 2,670 | 2,140 | 0 | 0 | 0 | 0 | 0 |
薪資所得超過 140,001 元請看這裡：薪資所得扣繳稅額表
有哪些薪資項目免稅呢？
大部分的薪資項目都會出現在扣繳憑單上，成為繳稅的依據，不過也有少部分的薪資是免稅的！我們就來看幾個免課徵綜所稅的例子吧：
- 差旅費、日支費及加班費：當員工為雇主執行職務而領取的差旅費、日支費及加班費，只要未超過規定標準就可以不列入薪資所得。其中加班費 46 小時內免稅，合法例假加班也都免稅，而且不用計入 46 小時內計算。
- 自提勞工退休金：依勞工退休金條例第 14 條定，自願提繳之退休金或年金保險費，合計在每月工資 6% 以內，就不用計入提繳年度薪資所得課稅，但不得申報列舉扣除額或特別扣除額。
- 伙食費：伙食費每月 3,000 元，屬於工資但也是免稅項目，雇主就可以可藉此幫員工減稅、照顧員工啦～（延伸閱讀：伙食津貼算薪資嗎？關於伙食津貼十大不可不知）
所得稅扣繳憑單其實很重要？
過去 所得稅法第 88 條 規範了許多扣繳相關的規定，既然公司「依法」提前扣繳所得稅，除了要在線上申報的時候彙報稽徵機關查核外，也需要印出扣繳憑單讓員工們知道這筆每個月從薪水中不見的錢錢到底去哪了。
現在因應無紙化數位時代，所得稅法已修正為「原則免填發，例外予以填發」，而憑單填發單位，也就是公司，可以用電子方式提供扣繳憑單給員工。
（延伸閱讀：扣繳憑單是重點！報稅月雇主人資要注意，別以為線上申報完就沒事）
千別漏報、低報員工薪資所得哦！（攝影師：Joël Super，連結：Pexels）
公司如果漏報、低報薪資所得有什麼罰則嗎？
因為公司發給員工的薪水屬於「營業成本」或「營業費用」的一種，而且是公司當年度所得額的減項。如果申報薪資越少（漏報或是低報員工薪資），相對的需要繳納的營利事業所得稅就會越多。
所以公司低報薪資並不會涉及逃漏稅，不過公司還是會因扣繳不實而遭處罰鍰。
算薪水不違法就靠 Swingvy 人資軟體！
你還在套超復古的 Excel 公式，一個一個項目拉出員工薪水！？其實，你可以有更現代化、更快速的選擇！Swingvy 是一個專為中小型企業打造的「雲端人資系統」，透過簡單的設計、實用的功能，每人、每月訂閱制的服務，輕鬆幫你解決頭大的人事處理時間！👍👍
一次搞懂薪資計算所有眉角
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